Bill Text: NY A01586 | 2019-2020 | General Assembly | Introduced


Bill Title: Provides that real property tax exemptions authorized by school districts to eligible veterans do not shift taxes to other school district taxpayers or reduce school revenue.

Spectrum: Partisan Bill (Democrat 9-0)

Status: (Introduced - Dead) 2020-01-08 - referred to veterans' affairs [A01586 Detail]

Download: New_York-2019-A01586-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1586
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 15, 2019
                                       ___________
        Introduced  by  M. of A. ABINANTI, JAFFEE, ZEBROWSKI, GUNTHER, SANTABAR-
          BARA, LUPARDO, STECK, BARRETT, WALLACE -- read once  and  referred  to
          the Committee on Veterans' Affairs
        AN ACT to amend the real property tax law, in relation to veteran alter-
          native tax exemptions
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 458-a of the real property tax law  is  amended  by
     2  adding two new subdivisions 11 and 12 to read as follows:
     3    11.  The  assessed  value  of  any  exemption granted pursuant to this
     4  section shall be entered by the assessor on the assessment roll with the
     5  taxable property, with the amount of the exemption entered in a separate
     6  column.
     7    12. The exemption authorized by this section  shall  have  the  effect
     8  specified  in  section  thirteen  hundred  six-b  of  this  chapter. The
     9  exemption shall not be considered when determining state aid  to  educa-
    10  tion  pursuant  to  section thirty-six hundred two of the education law,
    11  when determining school district  debt  limits  pursuant  to  law,  when
    12  determining the amount of taxes to be levied by or on behalf of a school
    13  district,  when calculating tax rates for a school district, when appor-
    14  tioning taxes between or among school districts, when apportioning taxes
    15  among classes in a special assessing unit under article eighteen of this
    16  chapter, or when apportioning  taxes  between  classes  in  an  approved
    17  assessing unit under article nineteen of this chapter.
    18    §  2.  The  real  property  tax law is amended by adding a new section
    19  1306-b to read as follows:
    20    § 1306-b.   Effect  of  veterans  alternative  exemption  upon  school
    21  district taxes; state aid. 1. Levy of taxes; determination of taxes due.
    22  The amount of taxes to be levied for any school year shall be determined
    23  without  regard  to  the fact that state aid will be payable pursuant to
    24  this section. In addition, the tax rate for any  school  year  shall  be
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04886-01-9

        A. 1586                             2
     1  determined  as  if  no  parcels  were  exempt  from taxation pursuant to
     2  section four hundred fifty-eight-a of this  chapter.  However,  the  tax
     3  rate  so  determined  shall  be applied to the taxable assessed value of
     4  each  parcel  after  accounting for all applicable exemptions, including
     5  the exemption authorized by section four hundred fifty-eight-a  of  this
     6  chapter.
     7    2.  Tax  savings.  The  tax  savings  for  each  parcel  receiving the
     8  exemption authorized by section four hundred fifty-eight-a of this chap-
     9  ter shall be computed by subtracting the amount actually levied  against
    10  the  parcel  from  the amount that would have been levied if not for the
    11  exemption.
    12    3. State aid. (a) The total tax savings duly provided by  each  school
    13  district  pursuant  to this section shall be a state charge, which shall
    14  be payable as provided herein.
    15    (b) A school district seeking state aid pursuant to this section shall
    16  submit an application therefor  to  the  commissioner.  The  application
    17  shall include such information as the commissioner shall require.
    18    (c)  Upon  approving  an  application  for  state aid pursuant to this
    19  section, the commissioner shall compute and certify to the  commissioner
    20  of  education the amounts payable to the school district. Such state aid
    21  shall be payable upon the audit and warrant  of  the  state  comptroller
    22  from  vouchers  certified and approved by the commissioner of education,
    23  as provided by section thirty-six hundred nine-e of the  education  law,
    24  as applicable.
    25    (d)  The  commissioner may audit an application for state aid pursuant
    26  to this section within one year after authorizing  payment  thereon.  If
    27  the  commissioner  should discover that a school district has received a
    28  greater or lesser amount of such aid than it should have  received,  the
    29  commissioner  shall  so  notify the school district, and shall cause the
    30  next payment of such aid to the school district to be  adjusted  accord-
    31  ingly.
    32    (e)  When  an exemption pursuant to section four hundred fifty-eight-a
    33  of this chapter has been revoked, the aid payable to the school district
    34  pursuant to this section shall be reduced by the  amount  of  the  taxes
    35  attributable to the revoked exemption.
    36    § 3. Paragraph (c) of subdivision 1 of section 458-a of the real prop-
    37  erty  tax law, as amended by chapter 100 of the laws of 1988, is amended
    38  to read as follows:
    39    (c) "Qualified owner" means a veteran, the spouse of a veteran or  the
    40  unremarried  surviving  spouse of a veteran, provided such person is not
    41  earning an annual income equal to or in excess of five hundred  thousand
    42  dollars.  Where  property is owned by more than one qualified owner, the
    43  exemption to which each is entitled may be combined. Where a veteran  is
    44  also the unremarried surviving spouse of a veteran, such person may also
    45  receive any exemption to which the deceased spouse was entitled.
    46    §  4.  This act shall take effect immediately and shall apply to taxa-
    47  ble years beginning on and after January 1, 2020.
feedback